JUNIPER PIANOS LIMITED


Director	JUNIPER, Daniel Ian


Registered Address	17b Britannia Estate Leagrave Road
	Luton
	LU3 1RJ


Registered Number	05687222 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Current assets
Stocks	5	3,500		3,500
Debtors		3,712		1,776
Cash at bank and on hand		813		72
		8,025		5,348
Creditors amounts falling due within one year	6	(45,347)		(38,137)
Net current assets (liabilities)			(37,322)		(32,789)
Total assets less current liabilities			(37,322)		(32,789)
Creditors amounts falling due after one year			(3,886)		(4,603)
Net assets			(41,208)		(37,392)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(41,209)		(37,393)
Shareholders' funds			(41,208)		(37,392)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 September 2025, and are signed on its behalf by:

JUNIPER, Daniel Ian
Director
Registered Company No. 05687222

JUNIPER PIANOS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	intangible assets are initially measured at cost After initial recognition. intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	1 employee including director


		2024		2023
	Average number of employees during the year	1		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 24	6,000
	At 31 December 24	6,000
	Amortisation and impairment
	At 01 January 24	6,000
	At 31 December 24	6,000
	Net book value
	At 31 December 24	-
	At 31 December 23	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	1,986
	At 31 December 24	1,986
	Depreciation and impairment
	At 01 January 24	1,986
	At 31 December 24	1,986
	Net book value
	At 31 December 24	-
	At 31 December 23	-


	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 33% on reducing balance

5.	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

	2024	2023
	£	£
Other stocks	3,500	3,500
Total	3,500	3,500

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	45,347	37,790
Taxation and social security	-	347
Total	45,347	38,137


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Controlling party
	The ultimate controlling party is DI Juniper. Mr Juniper owns the whole of the issued capital and, consequently, receives all the dividends declared.

8.	Further information regarding the company's financial position
	PRT Pianos Limited, A company of which the director has an interest and in 2024 amount due to the related party at the balance sheet date was £44,271.00